Accounting history research and its diffusion in an international context

Accounting History,  Nov 2004  by Carmona, Salvador

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Abstract

This paper examines patterns of dissemination in accounting history research. Empirical evidence supporting this investigation was gathered from: (i) all accounting history articles published in three specialised accounting history journals and in 10 generalist journals in accounting between 1990 and 1999; (ii) all papers given at the World Congress of Accounting Historians held in Kyoto (1992) and in Kingston (1996); (iii) the Società Italiana di Storia della Ragioneria and papers given at its biannual meetings during the 1990s, and (iv) a number of other secondary sources. Patterns of dissemination in accounting history research result in a neglect of the majority of accounting history researchers who are affiliated with non-Anglo-Saxon institutions, conduct their research in non-Anglo-Saxon settings, and focus on observation periods other than 1850-1945. It is argued that accounting history research would benefit from other scholars, settings, and periods of study being reflected in what are usually referred to as "international" journals. The paper poses sonic suggestions that could enhance the international character of accounting history research.

Keywords: Accounting history research; dissemination of accounting research; generalist journals, specialist journals.

Introduction

Gabriel García Márquez, a Nobel Laureate in Literature, began his novel, Crónica de una muerte anunciada (Chronicle of a death foretold) with the following words:

El día en que lo iban a matar, Santiago Nasar se levantó a las 5.30 de la mañana a esperar la barca en que llegaba el obispo.

On the day they were going to kill him, Santiago Nasar got up at five-thirty in the morning to wait for the boat the bishop was coming on. (translation by Gregory Rabassa.)

Literary critics concur that this opening sentence is unique in the history of literature. In just 27 words, García Márquez unveils the contents and end of the novel and determines its rhythm and structure. In this paper, I draw upon the metaphor of Crónica de una muerte anunciada to outline my understanding of the diffusion of accounting history research in an international context. I present the argument that patterns of dissemination in accounting history research in international contexts are not representative of research institutions, the research settings, or the relevant periods in the history of accounting. This deficiency results in a glaring neglect in "international" English-language journals of the "majority"1 - non-Anglo-Saxon research settings, observation periods other than 1850 to 1945, and the men and women who conduct research under the affiliation of non-Anglo-Saxon institutions (Oakes & Hammond, 1995).2 Some historiographies have, at best, a superficial visibility in the international arena, but most of them are completely neglected. I argue that accounting history research would benefit from the addition of other scholars, settings, and periods of study and contend that such a broadening of the discipline represents the most important challenge for accounting historians in the years to come.

Everybody knows that...

Anglo-Saxon scholars dominate research published in international journals

The measurement of national patterns of accounting history research is indeed an issue of contention, yet the results are largely contingent upon the sources of data used in the investigation (Lee & Williams, 1999). To provide a fair picture of the present status of accounting history research, I have gathered data from different, complementary databases.

Carnegie and Potter (2000) examined all papers published in specialised English-language accounting history journals (that is, Accounting, Business and Financial History, The Accounting Historians Journal, and Accounting History) during the period 1996-1999; 84.78 per cent of the 149 papers that comprised their database were authored by scholars affiliated with Anglo-Saxon institutions.3 France ranked a poor second at 8.05 per cent of total contributions, followed by Asia at 2.01 per cent and Spain at 1.12 per cent.4

As aptly noted by Carnegie and Potter (2000, p. 196):

Opportunity exists to perform a similar analysis on a larger sample that would also capture the discipline in general accounting journals, as well as in sociological, interpretive, and critical journals. This extension would enhance claims as to the breadth of international publishing patterns in accounting history ... .

Following Carnegie and Potter's suggestion, I created a database to expand the focus to generalist journals and to extend the observation period from 1996-1999 to the decade 1990-1999. As in Carnegie and Potter's (2000) investigation, the specialist journals were: Accounting, Business and Financial History, The Accounting Historians Journal, and Accounting History. The general accounting journals consisted of: Abacus; Accounting, Auditing and Accountability Journal; Accounting and Business Research; Accounting, Organizations and Society; The Accounting Review; Contemporary Accounting Research; Critical Perspectives on Accounting; European Accounting Review; Journal of Management Accounting Research, and Management Accounting Research. The database of 410 papers contained data on all articles published in main sections of specialist journals as well as those with an accounting history focus that appeared in the main sections of generalist journals during the period of study; I did not consider genres like book reviews or debates. In adjusted figures, scholars affiliated with Anglo-Saxon institutions accounted for 90.84 per cent of the total accounting history publications during the 1990s, with France representing a poor second at 3.44 per cent and Spain following with 1.80 per cent.5